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Abstract(s)
O presente estudo versa sobre o novo regime de comunicação obrigatória de mecanismos potencialmente agressivos, implementado pela sexta alteração à Diretiva de Troca de Informações, e a forma como este se poderá relacionar com a Cláusula Geral Anti-Abuso. A partir da análise de um exemplo hipotético concreto, procederemos ao seu enquadramento no âmbito do referido regime, e mais concretamente à sua subsunção na característica-chave da conversão de rendimentos, sujeita à verificação do teste do benefício principal. Adicionalmente, confrontaremos o referido exemplo com os pressupostos da Cláusula Geral Anti Abuso. O objetivo é delimitar na prática os diferentes pressupostos e âmbitos de aplicação dos dois institutos, e perceber a forma de interação que poderá estabelecer-se entre os dois. Devido ao caráter recente, e à ainda diminuta reflexão prática sobre a problemática aqui abordada, não se pretende com este trabalho encontrar resposta definitiva para as questões colocadas, mas tão só avançar com alguns contributos para uma reflexão crítica sobre as mesmas.
The present study covers the new Mandatory Disclosure Regime of potentially aggressive tax-planning arrangements, implemented by the sixth amendment to the Administrative Cooperation Directive, and the way in which it may be related to the General Anti-Avoidance Rule. Based on the analysis of a specific hypothetical example, we will proceed to its framework under the aforementioned regime, and more specifically, to its subsumption in the Hallmark of the income conversion, linked to the main benefit test. Furthermore, we will confront the example with the General Anti-Avoidance Rule requirements. The aim is not only to practically delimit the different requirements and scope of application of the two regimes, but also to further comprehend the form of interaction that may be established between both. Nonetheless, and when considered the recent nature and diminished practical application of the issue here addressed, it is not within the scope of this work to grant definitive answers to the questions posed, but only to proceed with some contributions for a critical reflection upon them.
The present study covers the new Mandatory Disclosure Regime of potentially aggressive tax-planning arrangements, implemented by the sixth amendment to the Administrative Cooperation Directive, and the way in which it may be related to the General Anti-Avoidance Rule. Based on the analysis of a specific hypothetical example, we will proceed to its framework under the aforementioned regime, and more specifically, to its subsumption in the Hallmark of the income conversion, linked to the main benefit test. Furthermore, we will confront the example with the General Anti-Avoidance Rule requirements. The aim is not only to practically delimit the different requirements and scope of application of the two regimes, but also to further comprehend the form of interaction that may be established between both. Nonetheless, and when considered the recent nature and diminished practical application of the issue here addressed, it is not within the scope of this work to grant definitive answers to the questions posed, but only to proceed with some contributions for a critical reflection upon them.
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Keywords
DAC 6 Mecanismos de planeamento fiscal potencialmente agressivos Característica-chave Teste do benefício principal Abuso fiscal Cláusula geral anti-abuso Potentially aggressive tax-planning arrangements Hallmark Main benefit test Tax abuse General anti-avoidance rule